Bank reconciliation chapter is very very important. you will find at least 4 to 5 questions based on bank reconciliation statement in exam.

so guys read this chapter thoroughly and clear your concept i m giving some sort introduction about this topic.

bank reconciliation statement is prepared by Businessman
a bank reconciliation statement is prepared, so that the difference in the under noted balance is reconciled the difference in the cash book and the pass book balances as on a date
cash book is maintained by traders and pass book is maintained by bank